scholarly journals Call to service: The Register of Australian Accountants for National Service 1940–1944

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Phillip E. Cobbin ◽  
Warwick Funnell

PurposeThe paper explores the creation in Australia of the Register of Accountants for National Service. Established at the outset of the Second World War, the Register operated for four years from June 1940 providing voluntary, non-remunerated, part-time and after-hours services to a highly stressed and seriously stretched federal government bureaucracy by members of the main Australian professional accounting bodies. Departments of the Navy, Army, Air Force, Supply and Development and Munitions were the largest consumers of the services offered.Design/methodology/approachThe study of the Register relies mainly on an extensive archive of war-time documentation from the Federal Government and various accounting professional institutes which has survived, predominantly in the National Archives of Australia. The resource is particularly rich in material covering the complex negotiation processes that brought the Register into operation together with documentation recording and reporting the work of the Register. The themes of professionalization, institutional legitimacy, volunteerism and patriotism are all invoked to explain the presence of the Register in the machinery of government that was assembled to deliver the ultimately successful war effort. Created by the principal professional accounting institutes, the Register attests to the commitment of their members to the war effort and, thereby, the importance of the profession to Australian society.FindingsThe perilous situation of Australia at a time of war provided a compelling incentive for the accounting profession to organise itself in an efficient and highly effective manner to assist with the war effort. The disparate and somewhat fractured accounting profession at the time was able to work together in a structured, cohesive and disciplined manner to provide voluntary services when called upon. To deliver the voluntary services promised, a purpose-built set of institutional arrangements was put in place. An extensive inventory of the potential services that could be provided by members of the main professional accounting bodies was conducted to facilitate the smooth matching of government needs with services available.Research limitations/implicationsDiscussion focusses only on Australia where the Register was unique. No other examples have been discovered where a profession has self-mobilised to serve a nation in a time of war. A further limitation is that the activities reported are restricted to self-reporting by the Register and a small loose collection of documents prepared by the Department of the Navy.Originality/valueThe uniqueness of the Register is the core of the originality and value of this study. How and why it came into being and the method by which it completed the “task” assigned to it stand as testament to a profession strategically placed to contribute in a substantive manner to the war effort at minimal cost to the nation.

2014 ◽  
Vol 7 (2) ◽  
pp. 215-230 ◽  
Author(s):  
Michael Young ◽  
Raymond Young ◽  
Julio Romero Zapata

Purpose – This paper aims to examine the notion of maturity assessment and maturity models more broadly and goes on to examine the findings from the assessments of project, programme and portfolio maturity undertaken across Australian Government agencies. Design/methodology/approach – A statistical analysis was performed to determine the level of maturity that best represents the Australian Federal Government agencies as a whole. The unit of analysis in this study is the agencies overall scores in each sub-model across the seven perspectives of the portfolio, programme and project management maturity model (P3M3) maturity model. Findings – This study has identified a number of interesting findings. First, the practices of project, programme and portfolio across the dataset practiced independently of each other. Second, benefits management and strategy alignment practices are generally poor across Australian Government agencies. Third, programme management practices are the most immature. Finally, the results showed a high sensitivity to the “generic attributes” of roles and responsibilities, experience, capability development, planning and estimating and scrutiny and review. Research limitations/implications – All data used in this analysis are secondary data collected from individual Australian Government agencies. The data were collected by accredited consultants following a common data collection method and using a standard template to ensure a consistent approach. Practical implications – The study poses some implications for practice, particularly given the context of Australian Federal Government agencies current plans and action to improve organisational maturity. The study suggests that benefits management processes at the project level and benefits management, governance and stakeholder management processes at the programme level should be an area of focus for improvement. Originality/value – This study is the first attempt to systematically review the data collected through such an assessment and in particular identify the findings and the implications at a whole of government level.


Significance With steep reductions in public spending affecting education and social programmes, the budget signals an era of austerity in what had been Canada’s wealthiest province. One consequence is likely to be greater tension between the provincial government and the federal government in Ottawa. Impacts Major international funds will continue to divest from the oil sands sector, further depressing output as subsidies are cut. Remaining oil sands production will be increasingly automated, meaning that structural unemployment will persist. Ottawa’s refusal to contest US cancellation of the Keystone XL pipeline has raised tensions with the UCP government in Edmonton. The national broad-based economic recovery expected this year will largely bypass Alberta.


2014 ◽  
Vol 42 (6) ◽  
pp. 482-499 ◽  
Author(s):  
Erik Sandberg

Purpose – For many retailers organic growth through the opening of new stores is a crucial cornerstone of the business model. The purpose of this paper is to explore the store opening process conducted by retail companies. The research questions cover: first, the role and organisation of the establishment function in charge of the process; second, the activities and functions involved in the process; and third, the coordination mechanisms applied during the process. Design/methodology/approach – This research considers the store opening process as a company-wide project, managed by an establishment function, in which internal functions as well as external suppliers need to be coordinated. A multiple case study of eight retail companies is presented, focusing on the organisation of the establishment function, a mapping of the store opening process and the application of coordination mechanisms. Findings – The role and organisation of the establishment function is described and the store opening process is summarised into 11 main activities to be conducted by either the establishment function or other involved functions. During the store opening process six different coordination mechanisms are utilised, including mutual adjustments and direct supervision, as well as different types of standardisation. Originality/value – This research seeks to improve our understanding for the store opening process and how it can be managed and controlled in an effective manner.


Kybernetes ◽  
2018 ◽  
Vol 47 (10) ◽  
pp. 1956-1972 ◽  
Author(s):  
Archana Shrivastava

Purpose This research study uses authentic leadership (AL) model for leadership development. The purpose of this paper is to focus on the developmental perspective where the attention is on the processes. As the authenticity involves both owing one’s personal experiences and acting in accordance with one’s true self, the emphasis is on self-awareness and self-regulation. The influence of the person’s personal history and trigger events are considered as significant antecedents for generating AL. As the research was facilitated by the participation and collaboration of the number of individuals with the researcher for common purpose, i.e. developing AL, action research methodology is adopted. Design/methodology/approach The methodology used was based on the self-assessment exercises in the controlled environment. The programme used intensive counselling sessions, Neuro Linguistics programming (NLP), career autobiographies, mind maps, workshops and storytelling sessions as tools. Certified counsellors and trainers were out-sourced for conducting such sessions. With the information generated through various sources, detailed career autobiographies of students’ self-image were generated. These reports were then critically analysed on “Nvivo”, a software that supports qualitative and mixed research methods. Comprehensive data analysis was done to pull the information together and make sense of it. The development process model of AL began with how individuals interpret their accumulated life experiences with the “Who I am?” approach. NLP was used as a research instrument which involved question-based discussions, value elicitation exercise and “Anchoring and Mentor table”. The results that came after the exercises were reported by the students in a one-page autobiography. Findings The students learnt to live by their inner compass. They were finally able to relate themselves and their identity with their beliefs, thereby, understanding the term, “Who Am I”; the intentions closely related with the components of AL. Students realized that each one of them was unique. What lied beneath were exposed and the students were more at ease once they realized that they were able to balance these emotions and use them towards behaving congruently. The research concluded that doing such kind of exercises along with the main stream subjects is definitely going to help students emerge as a better person, employee and an authentic leader in the future. Practical implications The approach helped students become self-aware and self-confident and therefore enhanced their capacity to adapt positively to social set ups personally and professionally. The results suggest that such leadership development programmes along with the main stream subjects can foster AL giving students new abilities and embodied skills to deal with the practical challenges of life in a more effective manner. Originality/value This research study supports new emerging strategy of educating managers to become effective leaders and demonstrate that the development of AL can be fostered by such interventions during their journey of becoming leaders. Further, researches on whether AL can be developed through planned interventions can be certified through longitudinal studies in this area.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dorit Tubin ◽  
Talmor Rachel Farchi

PurposeThe purpose of this paper is to present the successful school and principal (SSP) model, which has developed over 13 years of Israeli involvement in the ISSPP study.Design/methodology/approachThis is a conceptual paper summarizing the findings of more than 20 case studies of successful, coasting and low-performing schools and their principals, into the SSP model. In all the cases, ISSPP protocols were used to collect the data, and the findings were analyzed in accordance with the organizational approach and organizational routine theory.FindingsThe explanatory SSP model comprises three cyclical phases that explain cause–effect relationships and presents intervention points for school improvement toward success. The first phase is an organizational restructuring of two core routines: the school schedule routine and the school tracking routine, which shape and affect school staff behavior. The second phase is the priorities and values revealed in these behaviors and which shape the school as a learning environment. The third phase in school improvement is the institutional legitimacy derived from and reflecting the school’s priorities and values. All these phases are based on the principal as a crucial key player who turns the wheel.Originality/valueTheoretically, the SSP model explains cause–effect relationships and indicates possible interventions and improvements. Practically, the SSP model can influence principal preparation programs, novice principal mentoring and serve as a roadmap for school improvement.


Significance The bill comes as the federal government is increasingly concerned about Chinese political and economic influence in Australia; Beijing has criticised Canberra in recent months and introduced economic strictures. Impacts Universities could lose research partnerships, especially with China, and some foreign academics. Infrastructure investment could suffer, including the Victoria government’s deal to partake in China’s Belt and Road Initiative. The federal government seems to have a secondary agenda for the reforms, to weaken the powers of the eight states and territories.


2019 ◽  
Vol 41 (4) ◽  
pp. 417-433
Author(s):  
Hyung-Woo Lee ◽  
Dong-Young Rhee

Purpose Addressing low performers has been an important issue for government. The purpose of this paper is to examine what practices of performance management are effective in reducing the proportion of low performers in the US federal government. Design/methodology/approach The authors conducted the binary logit regression analysis and multinomial regression analysis. Findings Analyzing the Merit Principle Survey 2016, the authors found that the dismissal of low performing employees and the formal performance improvement plan (PIP) is the most effective in reducing the proportion of low performers. To the contrary, the within-grade-increase did not have a significant influence on the proportion of low performers. Moreover, using the performance appraisal for the purpose of reassigning employees to the position that better match employees’ talent increased the number of low performers in work units. Research limitations/implications Research limitations are as follows. First, the performance measure for this study was the percentage of employees rated as unsuccessful. Second, the pseudo-R2 indicated that the proposed model explained only the small, albeit significant, portion of the total variance in employee performance. Lastly, this study used a cross-sectional research design that may impede the validity of inference of causalities. Practical implications According to a recent news article (Rein, 2018), Trump signed an executive order that limits the stable benefits associated with government employment such as, limiting pay associated with union work and negotiating more stringent union contracts. These measures are largely aimed at eliminating low performing employees rather than attempting to improve their performances through carefully designed training programs. Although removing low performers may be an option, the results indicate that providing assistance in order to develop employee knowledge and skills through the PIP have a comparable impact on reducing low performers. Originality/value These findings imply that the use of performance evaluation for developmental or sanctioning purpose is more effective than reassignment or incentive purpose.


2020 ◽  
Vol 8 (4) ◽  
pp. 253-265
Author(s):  
Prabu P ◽  
Senthilnathan T

PurposeIn wireless sensor network (WSN), user authentication plays as a vital role in which data sensing, as well as sharing, will be spoiled by hackers. To enhance user security, user authentication must be focused.Design/methodology/approachIn previous works, for secured authentication, Enhanced User Authentication Protocol (EUAP) is presented. On the other hand, the user free password generation is permitted in the previous technique.FindingsHere, password leakage may cause a malevolent user's contribution to the WSN environment. By presenting the Flexible and Secured User Authentication Protocol (FSUAP), this is solved in the presented technique in which secured as well as reliable sharing of data contents via unsecured wireless sensor devices was accomplished.Originality/valueThe foremost objective of the present technique is to device the protocol that would verify the users beforehand letting them access the sensor devices situated in various sites. The use of a sensor device could be reduced in a significant way. Three-factor authentication protocols are presented in place of two-factor authentication protocol in the presented technique that could deal with and safeguard the environment from a brute force attack in an effective manner.


2019 ◽  
Vol 21 (2) ◽  
pp. 193-210 ◽  
Author(s):  
Manu Sharma ◽  
Manish Gupta ◽  
Sudhanshu Joshi

Purpose The purpose of the study is twofold. The first objective is to identify adoption barriers (AdoBs) in engaging young consumers in the Omni-channel retailing (OCR). The second objective is to develop interrelationship among identified AdoBs. Design/methodology/approach The study used interpretative structural modeling–fuzzy ( Matriced’ Impacts Croisés Multiplication Appliquée a UN Classement) methods on 18 AdoBs identified from the existing literature and validated from 10 experts and 137 young consumers through pairwise comparison using the arithmetic hierarchical process method. The resulting ten barriers were further investigated for identifying the strength of relationships among them. Findings The study has identified price inconsistency as the dominant AdoB that restricts young consumers in engaging with OCR. The other critical AdoBs include lack of coordination among the channels, and information sharing and inconsistent price discount are the main barriers that affect all the other barriers among the 10 AdoBs identified in this study. The data also revealed that the young consumers exhibit the research-online purchase-offline effect in the purchase process. Research limitations/implications The research study has undertaken ten barriers only. The interrelationship among the barriers may be tested further with advanced techniques. The data have been collected from young consumers of emerging markets only which may be further extended for other markets. Practical implications This study helps practitioners and decision-makers understand about AdoBs faced by the young consumers influencing the purchase-intention process. Retailers or marketers are encouraged to focus on price consistency, advanced shared information system, proper coordination and developing trust of consumers in sharing their data to enhance the acceptability of Omni channels. Moreover, the identification of barriers and their strength offer marketers or retailers an opportunity to engage them in an effective manner and thus create value using communication channels. Social implications Social benefits of understanding barriers are helpful for transforming the existing retail channel into a fully integrated Omni-channel ecosystem. For this, AdoBs identified and their inter-relationships explored in this study could be used for engaging young consumers in OCR. Originality/value To date, the research on Omni-channel barriers in the present context is scant. The research provides insides on identified dimensions on young consumer engagement in OCR.


2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jeong-Yang Park ◽  
Yong Kyu Lew ◽  
Byung Il Park

Purpose The purpose of this paper is to answer why some multinational enterprises (MNEs) fail within the international business (IB) domain. Design/methodology/approach Conceptually, the study takes an organismic approach to MNE failure. Methodologically, it adopts an elite interview approach derived from the Delphi technique. Respondents are 39 IB and strategic management academics. Findings The paper finds that MNE failure is rooted in strategic leadership and capabilities (i.e. internal deterioration of organizational resources and strategies) and institutional pressures and differences, and these factors lead to deterioration of institutional legitimacy for an MNE. Originality/value The paper conducts a review of the firm failure and foreign divestment literature and undertakes an organismic approach to the analysis of MNE failure in the IB context. The paper provides useful insights on developing and implementing both market and non-market strategies for overcoming MNE internationalization failure.


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